Method to apportion benefits when land is divided into smaller units of ownership.

Miss. Code Ann. § 51-29-111
in effect
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In case assessment of benefits of a drainage district organized and operating under the provisions of this chapter is set up on the assessment roll of such drainage district by government survey subdivisions and any such land is thereafter conveyed so that the separate ownership thereof is in lesser quantities or units than that as set up on such assessment roll, or in case such assessed subdivision is divided into lesser fractions in its ownership so that there are several separate ownerships of the originally assessed subdivision and it is necessary that the said assessment and tax thereon be apportioned among the several owners thereof, the board of drainage commissioners in which such land is situated, at the request of any such owner or on its own motion, may by an order spread on its minutes apportion the assessment of benefit thereof to the several parts or fractions of such originally assessed government survey subdivision so as to provide on the assessment rolls for the particular land upon which the several owners thereof may pay the tax thereon; provided that the apportionment of such tax shall never increase or diminish the total assessment of such originally assessed government survey subdivision as set up on the assessment rolls of such district or impair in any wise the lien of the bonds or obligations of said district as issued against the same. Before any such change may be made, the clerk of the board of drainage commissioners shall give notice that such action is sought to be taken, which notice shall be published in a weekly newspaper published in the county in which such land is situated for three weeks preceding the meeting at which such action is to be taken. This notice shall state that it is proposed that such board will apportion the assessment of benefits as set up on the assessment rolls of the named drainage district on the date to be named at the place to be named, and shall carry a description of the lands to be affected as well as the name of the owner thereof as set up on said assessment roll. Such notice by publication, as provided herein, shall also be directed to all bondholders or persons interested in said drainage district or the lands embraced therein, and shall specifically give the date and place of said meeting. Upon the hearing of said matter before such drainage commissioners and all objections thereto, any party, person, firm, corporation, bondholder, other landowners within the drainage district, or persons in any wise interested or affected by the decision of such drainage commissioners in apportioning or refusing to apportion such assessment may appeal from the decision of such drainage commissioners by giving written notice to the said drainage commissioners within fifteen days after their decision. Such appeal shall be to the chancery court of the county in which the land involved shall be situated, and if the land involved is situated in more than one county, then to the chancery court of either county. When such appeal is requested by any party interested, it shall be the duty of the clerk of the board of drainage commissioners to file with the chancery clerk the petitions requesting the tax apportionment and all papers in connection with the cause, within thirty days after the request of said appeal, if made within the time hereinabove required. The chancery clerk shall file said papers and docket the case as any other cause in the chancery court, and it shall be heard accordingly. Costs shall be taxed as any other cases in the chancery court.

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